§ 58.1-3824. Additional transient occupancy tax in Fairfax County
In addition to such transient occupancy taxes as are authorized by this chapter, beginning July 1, 2004, Fairfax County may impose an additional transient occupancy tax not to exceed two percent of the amount of charge for the occupancy of any room or space occupied; provided that the board of supervisors of the County appropriates the revenues collected from such tax as follows:
1. No more than 75 percent of such revenues shall be designated for and appropriated to Fairfax County to be spent for tourism promotion in the County after consultation with local tourism industry organizations and in support of the local tourism industry; and
2. The remaining portion of such revenues shall be designated for and appropriated to a nonprofit convention and visitor's bureau located in Fairfax County.
The tax imposed hereunder shall not apply to rooms or spaces rented and continuously occupied by the same individual or same group of individuals for 30 or more days.
For purposes of this section, "tourism promotion" means direct funding designated and spent solely for tourism, marketing of tourism or initiatives that, as determined in consultation with the local tourism industry organizations, attract travelers to the locality and generate tourism revenues in the locality.
(2004, c. 9.)
Sections: Previous 58.1-3818.6 58.1-3818.7 58.1-3819 58.1-3820 58.1-3821 58.1-3822 58.1-3823 58.1-3824 58.1-3825 58.1-3825.1 58.1-3826 58.1-3830 58.1-3831 58.1-3832 58.1-3833 NextLast modified: April 3, 2009